A whistleblower reward is a share of the money the government collects because of the whistleblower's information: 15% to 30% under the False Claims Act, 10% to 30% from the SEC and CFTC, and 15% to 30% from the IRS. This whistleblower reward calculator applies the award range written in each federal statute, checks the minimum case size each program requires, and shows what is left after an attorney fee.
The ranges are set by law, but where an award lands inside the range is decided case by case. The calculator shows the minimum and maximum; the court or agency decides the rest.
| Program | Award range | Percentage of | Minimum case size |
|---|---|---|---|
| False Claims Act, government intervenes | 15% to 25% | Proceeds of the action or settlement | None |
| False Claims Act, government declines | 25% to 30% | Proceeds of the action or settlement | None |
| False Claims Act, based on public disclosures | Up to 10% | Proceeds | None |
| SEC (securities laws) | 10% to 30% | Monetary sanctions collected | Sanctions over $1,000,000 |
| CFTC (commodities) | 10% to 30% | Monetary sanctions collected | Sanctions over $1,000,000 |
| IRS (tax underpayments) | 15% to 30% | Proceeds collected | Over $2,000,000 in dispute; for an individual taxpayer, gross income over $200,000 |
| Anti-money laundering and sanctions | 10% to 30% | Monetary sanctions collected | Sanctions over $1,000,000 |
| Motor vehicle safety | 10% to 30% | Collected monetary sanctions | Sanctions over $1,000,000 |
A person who files a qui tam case under the False Claims Act is called the relator. If the government proceeds with the case, the relator receives at least 15 percent but not more than 25 percent of the proceeds of the action or settlement, depending on how much the relator substantially contributed. If the government does not proceed, the share is not less than 25 percent and not more than 30 percent. When the case is based primarily on disclosures from hearings, government reports or the news media, the court may award no more than 10 percent.
The relator also receives reasonable expenses, attorneys' fees and costs, and the statute says all of them are awarded against the defendant. A court may reduce the share of a person who planned and initiated the violation.
The SEC and the Commodity Futures Trading Commission pay awards to whistleblowers who voluntarily provide original information that leads to a successful enforcement action with monetary sanctions exceeding $1,000,000. The total award is not less than 10 percent and not more than 30 percent of what has been collected. The SEC considers the significance of the information and the degree of assistance provided, and the statute bars awards to some people, including employees of regulators, the Department of Justice and law enforcement, and anyone convicted of a crime related to the action.
Original information means information derived from the whistleblower's independent knowledge or analysis, not known to the SEC from any other source unless the whistleblower is the original source, and not exclusively derived from allegations in a hearing, government report or the news media. A whistleblower may be represented by counsel, and one who submits information anonymously must be. Before any award is paid, the whistleblower must disclose his or her identity to the SEC, directly or through counsel.
Under 26 U.S.C. 7623(b), the IRS pays at least 15 percent but not more than 30 percent of the proceeds collected, depending on how much the whistleblower substantially contributed. The rule applies only if the proceeds in dispute exceed $2,000,000 and, when the taxpayer is an individual, only if that person's gross income exceeds $200,000 for a year at issue. If the case is based principally on public disclosures, the award is capped at 10 percent, unless the whistleblower was the original source. The IRS Whistleblower Office describes the typical award as 15 to 30% of the proceeds collected and attributable to the information. An award decision can be appealed to the Tax Court within 30 days, and no contract with the IRS is necessary to receive an award.
Two newer programs use the same 10 to 30 percent range. The Treasury program under 31 U.S.C. 5323 covers actions under its anti-money laundering reporting subchapter and certain sanctions laws, including the Foreign Narcotics Kingpin Designation Act, and the motor vehicle safety program under 49 U.S.C. 30172 covers actions under the federal motor vehicle safety chapter. Both require monetary sanctions exceeding $1,000,000.
The False Claims Act also entitles an employee, contractor or agent who is discharged, demoted, threatened or harassed for lawful acts in furtherance of a case to all relief necessary to be made whole, including reinstatement with the same seniority, 2 times the amount of back pay, interest on the back pay and compensation for special damages. For related employment claims, see fired after a workers comp claim and the wrongful termination settlement calculator.
It depends on the program. The False Claims Act pays 15% to 25% of the proceeds when the government intervenes and 25% to 30% when it does not. The SEC and CFTC pay 10% to 30% of sanctions collected in actions over $1,000,000, and the IRS pays 15% to 30% of proceeds collected when more than $2,000,000 is in dispute.
Under 31 U.S.C. 3730(d), a relator receives at least 15 percent but not more than 25 percent of the proceeds if the government proceeds with the case, and not less than 25 percent and not more than 30 percent if it does not. Reasonable expenses, attorneys' fees and costs are awarded against the defendant.
Section 7623(b) awards at least 15 percent but not more than 30 percent of the proceeds collected, when the proceeds in dispute exceed $2,000,000 and, for an individual taxpayer, gross income exceeds $200,000 for a year at issue. Cases based principally on public disclosures are limited to 10 percent.
The action must result in monetary sanctions exceeding $1,000,000. The award is then 10% to 30% of what has been collected in the action and related actions.
Yes. Under 26 U.S.C. 7623(b)(4), a determination regarding an award may be appealed to the Tax Court within 30 days of the determination.
Yes, but a whistleblower who anonymously submits the information and claims an award must be represented by counsel under 15 U.S.C. 78u-6(d). Before an award is paid, the whistleblower must disclose his or her identity to the Commission, directly or through counsel.